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Using the indirect method to prepare the statement of cash flows, dividends paid during the year are: a shown as a cash outflow in the

Using the indirect method to prepare the statement of cash flows, dividends paid during the year are:

a shown as a cash outflow in the investing activities section.

b added to net income in the operating activities section.

c shown as a cash outflow in the financing activities section.

d subtracted from net income in the operating activities section.

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